{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1997/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1997/regulation-5.json",
  "legislation": "uksi/1997/988",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1997",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 7(3A) after the words “paragraph 4(3) of that Schedule” there shall be inserted the words “were an amount equal to the excess of the gross amount of the overseas dividend over the amount of that overseas dividend received by the overseas dividend manufacturer and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by S.I. 1996/2643."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/988/regulation/5",
    "retrieved_at": "2026-10-29T12:10:29.235536+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}